Bayleaf Grayshott Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11496326

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		45,313		54,836

			45,313		54,836
CURRENT ASSETS
Stocks	5	-		3,125
Cash at bank and in hand		14,066		14,066

		14,066		17,191
Creditors: Amounts Falling Due Within One Year	7	(114,990 )		(114,690 )

NET CURRENT ASSETS (LIABILITIES)			(100,924 )		(97,499 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(55,611 )		(42,663 )

Creditors: Amounts Falling Due After More Than One Year	8		(40,946 )		(40,946 )

NET LIABILITIES			(96,557 )		(83,609 )

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			(96,657 )		(83,709 )

SHAREHOLDERS' FUNDS			(96,557)		(83,609)

Page 1

Page 2

Bayleaf Grayshott Limited

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Bishal Kharel

Director

28th August 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Bayleaf Grayshott Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11496326 . The registered office is Bayleaf, Crossways Raod, Grayshott, GU26 6HJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The balance sheet is in net deficit, hence, the directors believe that the going concern basis is not appropriate as the company has no realistic alternative but to cease trading by way of either by liquidating or cease trading.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	5% Straight Line
Plant & Machinery	80% Straight Line
Motor Vehicles	25% Straight Line
Fixtures & Fittings	80% Straight Line
Computer Equipment	70% Straight Line

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: 14)

Page 3

Page 4

Bayleaf Grayshott Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 September 2024	12,000	112,938	85,471	87,127

As at 31 August 2025	12,000	112,938	85,471	87,127

Depreciation
As at 1 September 2024	1,800	106,651	40,158	94,118
Provided during the period	10,200	6,287	-	(6,991 )

As at 31 August 2025	12,000	112,938	40,158	87,127

Net Book Value
As at 31 August 2025	-	-	45,313	-

As at 1 September 2024	10,200	6,287	45,313	(6,991 )


	Computer Equipment	Total
	£	£
Cost
As at 1 September 2024	9,547	307,083

As at 31 August 2025	9,547	307,083

Depreciation
As at 1 September 2024	9,520	252,247
Provided during the period	27	9,523

As at 31 August 2025	9,547	261,770

Net Book Value
As at 31 August 2025	-	45,313

As at 1 September 2024	27	54,836

5. Stocks

	2025	2024
	£	£
Stock	-	3,125

6. Debtors

	2025	2024
	£	£
Due within one year

Page 4

Page 5

Bayleaf Grayshott Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	11,116	11,116
Trade creditors	8,122	8,122
Bank loans and overdrafts	10,138	10,138
Other creditors	26,860	26,560
Taxation and social security	58,754	58,754

	114,990	114,690

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	26,034	26,034
Bank loans	14,912	14,912

	40,946	40,946

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	11,116	11,116
Later than one year and not later than five years	26,034	26,034

	37,150	37,150

	37,150	37,150

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

Page 5